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Section 2(17) - Definition of "onl...
Section 2(13) - Definition of "int...
Section 2(11) - Definition of "Imp...
Section 2(10) of IGST Act - Defini... Section 2(5) of IGST Act - Definit...Section 2(11) - Definition of "Import of Services" under IGST Act
2(13).1 Definition of Import of services
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Section 2(11) “Import of Services” means the supply of any service, where–– (i) the supplier of service is located outside India; (ii) the recipient of service is located in India; and (iii) the place of supply of service is in India; |
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